BUDGET PROCEDURES MANUAL

OFFICE OF THE PROVOST AND VICE PRESIDENT FOR ACADEMIC AFFAIRS

SECTION 1:Introduction

SECTION 2: Centralized Faculty Support

2.1 Frisco Campus

2.2 Junior Faculty Summer Support

2.3 Study Abroad

2.4 Funding Models Related to Online Education

2.5 CREATE Grants

2.6 Start Up

2.7 Waitlisted Courses

2.8 Promotions

2.9Chair Augmentations

2.10Honors

SECTION 3: Faculty Additional Pay

3.1 Tasks

3.2 Augmentations/Stipends

3.3 Endowed Professorships

3.4Other Additional Pay

SECTION 4:Formula Funding

4.1Instruction & Operating

4.2Infrastructure

SECTION 5:Instructional Fees

SECTION 6: Summer Payroll

6.1 9-month appointment pay options

6.2 Summer Payroll & Job Codes

6.3 Grad Students and Adjuncts

6.4Maymester

SECTION 7: Regular Semester Payroll

1: INTRODUCTION

This budget procedure manual, issued by the office of Academic Affairs, has been prepared as a reference tool for the college budget officers and other internal staff that participate in the budget process. The office of Academic Affairs intends for the procedures contained in this manual to comply with all federal, state and university policies.

2: CENTRAILIZED FACULTY SUPPORT

2.1 Frisco Campus

Frisco Campus instruction that is charged to academic department budgets is reimbursed by the Frisco campus budget after census date. The department will complete the hiring process based on their status as either an adjunct or faculty teaching out of load.

  • For Adjuncts, complete adjunct offer letter & ePAR.
  • For Faculty teaching out-of-load, complete faculty overload offer letter & ePAR
  • Salaries must be approved by Dr. Brenda McCoy before Offer letters are sent.
  • Please insert Shauna Barbato (s10436) as an approver on the ePAR to verity Salary and Chartstring.

As with any other centrally funded faculty compensation, it is important to ensure that the salary is paid using the same fund code as the office that will be reimbursing your department. The Frisco Campus budget is funded in FY18 using fund category 105 fund 805001 function 100. The following data should be entered in the ePAR when entering Department Budget Data:

  • Dept.Your academic department ID (1XXXXX)
  • AccountFaculty Salary account that coincides to appointment type
  • Fund Cat105
  • Fund805001
  • Function 100 (if for instruction)
  • Site1286 (Frisco)

Keep in mind that your department’s faculty may not be funded from fund 805001, and it may be necessary to request the creation of a new budget line by the Budget Office before an ePAR can be prepared if a new chart string is needed.

While department chairs establish pay rates, the Frisco Campus will reimburse departments 10% of faculty annual salary up to $8,500 or up to $5,000 for an adjunct. The reimbursement will come from fund code 805001 only.

It is important to note that Frisco’s budget may change from one year to another. It is therefore important to verify Frisco’s Fund prior to ePAR submission.

2.2 Junior Faculty Summer Research Support Award

Associate or Assistant Professors hired without tenure are eligible for the Junior Faculty Summer Research Support Award.

Those receiving this one-time summer support are notified in their initial offer letters. A master list of these faculty members is maintained in the office of Academic Affairs. Funds are not released to the associate or assistant professor’s budgets until the funds are requested by the department.

This is a one-time award of five thousand dollars issued to the associate or assistant professor in their first summer. The junior faculty member may request through Academic Affairs that the award be deferred until the second summer of their employment. A deferral request must be made within six months of the faculty members hire. Funds will not be rolled forward for additional years.

Funds may be used for:

  • summer salary
  • equipment
  • travel
  • other expenses deemed appropriate by the faculty member

The expectation is for these funds to be applied to activities that will assist the new junior faculty member in their scholarly efforts at the University.

To request the awarded funds or to request a deferment an email must be sent to . The department budget officer or area administrative personnel will need to provide the department chartstring for the funds to be transferred. The funds are transferred to that chartstring with the faculty member’s project ID number.

If the junior faculty member chooses to receive this award in the form of compensation, the department will prepare a VPAA-11B form to authorize the summer salary and an ePAR after the VPAA-11B is approved. Please be aware of any limitations for summer salary, as this award will contribute to overall compensation for that summer period.

2.3 Study Abroad

If 51% or more of a course is taught by a host university, then it will be considered a transfer credit. For transfer credit, students pay the tuition of the local institution. The local institution fee is collected as part of the program fee and SAO pays the institution on behalf of the student.

If 51% or more of the course is taught by a UNT faculty, then students pay UNT tuition for the course.

Salary for Faculty/Staff are governed by a number of UNT and State rules.

  • Salary may not be paid to faculty/staff on twelve-month contracts; however, travel costs can be covered.
  • Salaries for summer programs abroad reference, but do not fully align with, the Summer School Compensation Plan for Teaching Activities. Information for this can be accessed at
  • Faculty Leaders do not receive additional pay if a program over enrolls but they may choose to reduce their salary in order to balance the budget on an under enrolled program that still exceeds absolute minimums (10 graduate or 12 undergraduate students).
  • Salaries will be set using the Provost Office-Produced list of summer salaries for the most recent published year.
  • The faculty salaried will be set through the program budget approved by the sponsoring Colleges.
  • Only one salary will be allowed per course though the salary can be split between two Faculty Leaders, as long as the total per Leader does not exceed half of their VPAA summer Salary.
  • TA/GA salaries cannot be covered, though their travel costs can be incorporated, if approved by the Chair, Academic Associate Dean and SAO director.
  • SAO will arrange salary payment through each college’s Finance Officer. Funds will be transferred to their department approximately one month before the end of the semester prior to their departure. Faculty Leaders should follow up with their department to determine salary disbursal dates as they are not set or determined by SAO.

There are three areas for creating a program budget for Study Abroad.

  • Tuition and Fees (instructional expenses)
  • Salary expenses for Faculty Leader, Faculty co-Leader and/or Graduate Teaching Assistant.
  • Students on faculty-led study abroad programs are required to pay tuition & fees for a fixed, minimum number of UNT credits offered on the program.
  • Faculty leader’s expenses are covered based on the required minimum number of UNT credits.
  • Vendors must break out faculty or GTA expenses which are billable to tuition (internal airfare, and lodging)
  • Programmatic (Non-instructional, group and per student expenses)
  • Programmatic costs include fixed expenses for faculty such as museum entries, local transportation, communication, etc.
  • Per student costs include every cost that is based on a per student charge which must increase with each additional participant. (group meals)
  • Out of Pocket student costs *not included in the budget.
  • This is important as it is used to create the programs cost sheet so students can anticipate additional costs they might incur.

All program budgets must include the following:

  • Dedicated on-site staff (at least two) who are responsible for the logistical responsibilities and serve as 24-hour health and safety resources.
  • Classroom/lecture space as needed for the program.
  • On-site orientation, including health and safety information specific to the site.
  • Housing for participants.
  • Faculty Leader, Co-Leader and/or Graduate Teaching Assistant expenses including international coach-class airfare, housing, per diem for meals, incidentals and Salary.
  • Standard Study Abroad Office (SAO) line items:
  • SAO administrative fees, which support administrative costs, associated with the development and administration of programs.
  • Health insurance and emergency evacuation coverage for students on international programs
  • Per student risk management fee
  • Per student contingency fee

Optional items that may be included in the budget:

  • Student meal plans
  • Group Welcome and/or Farewell dinner
  • Course-related activities, local tours and cultural visits
  • Academically enriching excursions – entrance fees, transportation to/from event, meals, guides and/or accommodations for event.
  • Student cell phone rental (No usage fees or phone deposits)
  • Internet access
  • Group airport Transfers (not individual tickets)
  • Guest lecturer speaking fees (No international airfare)
  • Host institution/program provider fee
  • Faculty/Staff expenses related to program administration
  • Examples – ATM withdrawal fees, credit card fees associated with currency exchange, cash exchange fees, immigration entry/exit fees, wire transfer fees, required memberships, shuttle costs, luggage fees for program materials.
  • Course materials or supplies
  • Pre-departure expenses: (binders, handouts, orientations supplies/food)
  • In-country transportation for faculty, staff and students – such as toll or parking fees

Program Fees may NOT include the following:

  • Alcohol – this includes events such as welcome and farewell receptions and program sponsored events.
  • Family and visitors – no expenses incurred by family members or visitors should be included on invoices and are not covered by program funds.
  • Supplemental Insurance - (i.e. Trip cancelation insurance)
  • 12 and 15 passenger vans – Please see UNT student Travel Policy 07.001

Departments should always include the SAO in outside vendor discussions to ensure proper accounting a payment procedures are followed.

The faculty costs charged per student should not be more than what students would pay for in-state tuition for the course(s). Program funds do not belong to the program and do not carry over from one year to the next.

Additional monies collected on a program generally fall into one of the following categories:

  • Enrollment that exceeds the minimum:
  • The University will retain any surplus funds in this area.
  • Over budgeting/underspending:
  • Faculty leaders who end up with surplus program funds should contact SAO for approval to reallocate their advance by adding additional group meals, or program activities.
  • Contingency fee:
  • This is charged to cover small fluctuations in currency; unexpected issues with vendors etc. and the funds can be used to cover housing costs associated with uneven gender balances that cannot be predicted.
  • Risk Management Fee:
  • This is a non-refundable risk management fee that is collected into a central fund and covers cases of extreme emergency not covered by insurance.

*SOA is in part a self-supporting office; surplus monies collected on programs will be applied towards the operating costs of SAO to keep the administrative costs charged to students as low as possible.

2.4 Funding Models Related to Online Education:

Several funding models administrated by the Center for Learning Enhancement, Assessment, and Redesign (CLEAR) provide incentives to departments for developing online and off-site courses and programs that attract net-gain students to the university. Faculty or departments that would like to offer electronically-delivered or off-site courses must follow the relevant approval process.

Distributed Learning Funding Model (DLFM)

The DLFM is available for qualified courses or programs offered electronically (including off-site by videoconference) within Texas. Through this funding model, 83% of the designated tuition (less the mandatory tuition set aside) from net-gain students is returned to the offering college or school which then typically passes most of the revenue back to the academic department offering the course(s). In this model, a “net-gain student” is defined as one who is taking an online/off-site course in Texas, but living more than 50 miles from the Denton Campus, and not taking any other courses on campus.

The remaining 17% of revenue covers administrative overhead with 7% going to CLEAR and 2.5% going to VPAA, Budget Office, Student Accounting, and the Registrar’s Office (10% total). The University must budget for these funds before the start of the fiscal year so departments must identify the courses in which qualifying students will enroll. Programs or courses that could qualify for participation in DLFM are as follows:

  • Web-based Courses – Students taking a web-based course whose zip code for primary residence is greater than fifty miles from UNT could qualify for participation.
  • Videoconference Courses – Students enrolled in a course where the site for the course is at least fifty miles from UNT could qualify for participation.
  • Videoconference Programs – Students enrolled in a program where all courses in the program are delivered at a site at least fifty miles from UNT and at least 50% of these courses are delivered via distributed learning would could for participation.

EXCEPTION: An appeal to waive the fifty-mile rule for eligibility may be made to the Provost in such instances where the department can demonstrate that the distance education enrollment represents a net gain to UNT. Any waivers will be granted at the sole discretion of the Provost.

*In order to qualify for DLFM students cannot be simultaneously taking courses at the Denton campus even if the fifty-mile rule is waived.

Budget chart strings should reflect a program code of 1706 for DLFM expenditures.

The Out of State Teaching Fee (OSTF)

Courses taken by non-resident students outside the state of Texas are considered by the Texas legislature (Texas Education Code 54.545) to be self-supporting courses and do not generate formula funding for the university. Students in these courses are charged an Out of State Teaching Fee in lieu of tuition and instructional fees.

The fee charged to these students must cover the cost of instruction, including overhead, and must be more than Texas resident tuition (including both state-mandated and board-designated/board authorized portions) and applicable fees.

Eighty-three percent (83%) of the Out of State Teaching Fee is placed in a local account within the department and these funds may roll over into the next fiscal year. Colleges/schools may retain a reasonable portion of the funds for administrative overhead.

Individual forms are not needed for setting up an OSTF. Each spring academic department chairs will be given the opportunity to choose one of four rates ($951, $1,152, $1,350, or $1,700 per 3 SCH) to apply at each level (undergraduate, master’s, and doctoral) for the upcoming academic year. A master table of these selections is maintained and Student Accounting will use this table to place the appropriate OSTF on courses identified on a report generated by the Registrar’s Office.

Budget chart strings should reflect a program code of 1715 for OSTF expenditures.

Accelerated Online Program (AOP)

The Accelerated Online Program is only applicable to a small number of graduate programs that have redesigned their curriculum to be delivered in 8-week sessions within the long semesters plus in a variety of summer sessions. Departments that would like to have their programs considered for participation in the AOP model should contact the Director of Accelerated Online Programs (AOP) in the Toulouse Graduate School.

Initially, academic departments that joined the AOP initiative were provided an internal loan for development of their online programs. Although this loan opportunity is no longer explicitly available, there may be annual funding opportunities to launch new AOP degrees.

The AOP funding distribution currently has the following breakdown:

Off- the-Top Expenses: Twenty-five percent (25%) of the total tuition revenue generated from the AOP program is divided among 7 administrative offices areas. Departmental expenses for delivering the program are reimbursed directly to the offering department. Instructional costs for faculty teaching in-load are not reimbursed.

Direct Expense Reimbursement: Departmental expenditures directly related to program delivery (e.g. adjunct instruction, marketing, etc.) are reimbursed before computing “profit.”

Net- Revenue - “Profit”: The final remaining balance is split between the college (30%) and the University (70%). Typically, the college Dean will pass the majority of this “profit” to the offering department, but the exact percentage is negotiated between the department chair and the dean.

AOP net revenue (“profit”) that results from the (30/70) split between the college and the university will roll forward across fiscal years.

Budget chart stings should reflect a program code of 1716 for AOP expenditures.

2.5 Conference Support and CREATE program:

The Conference Support grant is available to assistant professors and must be used either in the second or third year of the new faculty member’s appointment. Application criteria and approval process can be found on the Office for Faculty Success website.

Amount awarded can be up to one thousand dollars. Applications must be submitted at least two months prior to the proposed conference. Upon final approval, the office for Faculty Success will notify the applicant, chair and dean as well as the Office of Academic Resources.

The assistant professor awarded should work with the department to make travel arrangements; or other necessary expenditures. Requests for reimbursement should be routed from the department to the office of Faculty Success.

Allowable expenses:

  • Conference registration fees
  • Travel to and from the conference
  • Meals and incidental trip-related expenditures
  • With proper documentation

The expenses must be charged to the department and fund code 200-830001 or reimbursement to the department may not be possible.